Law 24, 2003 Income Tax Act

Original Language Title: القانون 24 لعام 2003 قانون ضريبة الدخل

Read the untranslated law here: http://parliament.gov.sy/arabic/index.php?node=201&nid=5386&RID=-1&Last=10058&First=0&CurrentPage=12&Vld=-1&Mode=&Service=-1&Loc1=&Key1=&SDate=&EDate=&Year=&Country=&Num=&Dep=-1&

Law 24, 2003 income tax act of the President of the Republic based on the Constitution, approved by Parliament at its meeting dated 2/9/1424 e 28/10/2003 issue: article 1 introduces income tax address: a-net profit resulting from the exercise of professions and trades industrial and commercial and non-commercial provisions specified in parts I and II of this law. B-the amounts paid to non-resident individuals or legal persons for compensation for services performed within the Syrian Arabic Republic defined in title III of this law. C-salaries and wages. D-capital revenue.

Part I tax profits of trades and crafts commercial and non-commercial and Industrial Committee class real earnings chapter I persons subject to tax article 2 a tax deal with the following holders of profits arising from the exercise of professions and trades industrial, commercial and non-commercial and other business and that she was a model. And other sources of income not subject to income tax and real estate rents tax walarsat: 1. the institutions of the public sector and its companies and installations of different types.

2. financial institutions including banks, banking and insurance and reinsurance companies and thrifts.

3. joint stock companies and limited liability companies, whatever their kind and purpose.

4. business and industry of the Syrian Arabic Republic outside facilities and commercial and industrial installations which affiliated organizations located outside the Syrian Arabic Republic.

5. commercial and industrial establishments that have at least branch is the administrative unit in which they work.

6. import and export traders, wholesalers and intermediaries to the Commission except ordinary brokers dealer is half a sentence as a wholesaler if the sale is mostly effective.

7. national laboratories and foreign agents and agencies representing foreign companies and national facilities.

8. estate built and non-built and work commitments.

9. dedicated customs.

10. sale of fuel stations and flaming materials.

11. sale of medical tools and devices laboratories and clinics.

12. pharmaceutical and chemical plants, perfumes and cosmetics.

13. alcohol-making plants.

14. non-industrial establishments listed in the previous paragraphs exceeds the total value of plant and machinery used for industrial action two million SP under appreciation of the tax on real estate rents.

15. private hospitals.

16. first class cinemas by financial departments to fulfill the role of amusement Tax International Hotels and excellent grades, 1 and 2 restaurants of excellent grades and first and second by the Ministry of tourism.

17. productions (movies, tv series, movies, advertising) etc.

18. the imported and local art production distributors.

19. the first excellent degree amusements as rated by the Ministry of tourism.

20. the General amusement and scenes investors and private investors sports teams and circus.

12. tourist accommodation facilities of international level and excellent grades and one and two and follows them from cabanas and restaurants and casinos and offshore pools international, independent and excellent grades.

22. the tourist offices.

23. the audit offices and accountants.

24. the economic and financial studies offices.

25. advocates will in matters of finance and accounting.

26. marine service career practitioners and supply ships.

27. travel agencies that use Pullman cars.

28. the profession and re-rental of industrial and commercial enterprises and craft and career or some of its assets.

29. almbaker animal & poultry facilities.

30. cargo offices.

31. professional major university units.

32. the universities and schools of all levels and kindergartens.

33. all mandated decides to tax on real earnings in accordance with the provisions of this law. B-the right to lump income tax request subject to the mandate on the basis of real earnings, accept the request by the Minister of finance. C the Minister of Finance shall be entitled at his discretion, take out certain professions or some income tax and their inclusion among the holders of tax on profits. D-valid decision referred to in paragraphs b, c from the first of the year following the year in which the decision was issued, published and broadcast on various deployment methods. E-If the taxpayer more effectively their respective subject to certain categories of assignment of income tax (income, real profits) annual profits shall be collected from total place and assigned them the tax category in ascending order where responsible maintenance restrictions are systematically higher class.

Article 3 imposes a tax on profits of natural and legal persons arising out of their actions in the Syrian Arabic Republic in exercise work on 1 January of the year of commissioning if charged more than one branch tax raised at Headquarters on the profits of all branches, whether its separate accounts and standard or if the main center located outside Syrian territory raised the tax on profits of all existing branches in Syrian Arabic Republic actually branch in the Syrian capital Center or at the Wider branch.

Article 4 – exempt from tax: 1. collaborative consumption and investment associations confined their work to collect applications for their subscribers and distribution of materials and products and the ordered goods in warehouses.

2. agricultural investors who collect and sell crops and fruit resulting from land owned or invest them this exemption also covers respite or animals bred or yalvonha in those territories.

3. the agricultural cooperatives work receive Secretaries have their subscribers and convert them and sell them. This exemption does not cover only work usually in agricultural investment, which are not taxed if he played (under the same conditions) individual Assembly members.


4. agricultural cooperatives to buy agricultural machinery and tools and invest in the territory of this exemption deals Member profits from investment of machinery and tools in other lands that insures members.

5. persons who are engaged in one of the following acts: authoring, playing, composing, drawing by hand, sculpt statues.

6. the nurseries.

7. institutes and special needs institutions.

8.75 percent of annual net profits to air and maritime transport activity. In granting this exemption to non-Syrians provide condition of reciprocity.

9.50 percent of annual net profits to animal & poultry almbaker installations only. B-contrary to the provisions of article 1 of law No 242 3/5/1956 date subject private hospitals covered by the provisions of the Act to Commission income taxes and real estate rents tax walarsat after two years from the date of investment. C-applicable tax mandate provided for in paragraph b of this article from the first year following the date of entry into force of this law for private hospitals that start date this Act effective date invested two years more than either private hospitals that have not been invested two years start date date of the Act, complete the remaining period of exemption.

Chapter II article 5-assignment basis raised the tax on the basis of the net profit achieved during the year of the business year is calculated from 1 January to 31 December. B-business year for the commissioning of the income tax is the year of commissioning. C-may start as Finance Minister in the year of commissioning is 1 January if the nature of the business or charge warranted in this case follows the designated facility or provide a profit achieved during the period from 1 January of the year of commissioning year switch until the start of the new year and the profits tax is due within 30 days of the start of the year of commissioning. D-adjust timing and duration of statements and tax payment provided for in article 13 of this law in accordance with the new commissioning year.

Article 6a. each charge to hold regular and complete accounting constraints appear real consequences. B-the Minister of finance may issue a decision by the accounting rules adopted for determining net results.

Article 7 a net profit consists of the total gross revenue of the designated work under these kinds of tax after resolved her burdens and expenses required for the exercise or inherent in the type of work. B-the burdens and downloadable expenditures involving but not limited to the following: 1. store rent allowances intended for business or rental value (if the property of the taxpayer) is based on allowances or underlying values in asking rent tax unbuilt.

2. salaries, wages and incentives for users and workers instead of their services.

3. employer paid in social security.

4. allotted saver for demobilization compensation or severance pay or compensation according to the law on emergency work.

5. depreciation according to the generally accepted technical rules in every type of industry and commerce, the professions and occupations except real estate consumption as well as allotments which represent a burden real and specific.

6. taxes and charges in the Syrian Arabic Republic charged and paid during the year made profits except net profits tax imposed by this section.

7. are the expenses that can be downloaded from the net retained earnings contributions paid by the taxpayer in Exchange for official receipts for public or private officially recognized as public interest provided that donor-donor and have held regular books restrictions accepted by the income tax services and no more than 3 percent of net profit. C-that the reserves were not used in whole or in part to the end or not because of the reason for its survival in a future year added to the profits of the year.

Article 8 the burdens and expenses not downloadable involve in particular: a the capital expenditure to increase the value of fixed assets. B-personal expenses or the amounts calculated by the employer or his partner taxi him about business. C-the amounts calculated by the partners in the partnership or unlimited partners in limited partnership companies fare them about managing work.

Article 9 introduces tax on insurance and reinsurance institutions and savings institutions and to raise capital over total net income which consists of a net profit of various activities and investments.

Article 10 does not accept accounts of natural or legal persons who have their status in foreign countries and the Syrian Arabic Republic within the limits of the work subject to net profit tax unless these calculations directly profits arising from such acts or determine profits mentioned in a way that indexation for the outcome of the work of the institutions or similar professions.

Article 11 that the institutions of the Syrian Arabic Republic outside the institutions and the institutions affiliated institutions outside the Syrian Arabic Republic and carrying their profits indirectly for those institutions outside the Syrian Arabic Republic, either by purchase or sale prices increase or decrease or by any other means subject to tax after entering the earnings results.

In the absence of explicit elements managed to make corrections mentioned in the preceding paragraph check costs in a way that indexation with similar institutions invested.

Article 12 if the deficit in one of the years can be seen as a burden for the following year and downloaded from the profit during the year and if this was not enough profit to cover the entire deficit put the rest of the profits during the second year following the year the deficit and if there's also can be transferred to the third year and so on until the fifth year after the year of the occurrence of disability.

Article 13


A-law enforcement entails giving the financial circles written statement their results net profit or loss during the previous year on the following dates: 1. until 30 June of each year for corporations and limited liability, public institutions, public companies and public facilities.

2. until 30 April of each year for all other taxpayers.

And the Minister of finance may, in exceptional cases due appreciation to him to grant additional time not to exceed 60 days.

If the deficit statement of amount under the same conditions and durations. B-the Minister of finance the tax statement form provided for in the previous paragraph and its annexes.

Article 14-the charge must provide with each copy of the statement of account (for industrial plants) and trading account and profit and loss account and a copy of the budget and schedule of payments from profits on behalf of consumption with this detailed consumption statement. B.-holders of industrial and commercial professions (in the absence of a budget or the profit and loss account) must submit proof of a statement containing non-native imports total net and all expenditures relating to their profession and downloadable burdens and the amount of net profit in the previous year and only professionals and trades subject to keep the secret female vocabulary of amounts received and paid and the dates and payment received. C.-holders to produce all documents financial services accounting and inventory and documentation of arrests and Exchange and purchase invoices, sale and in general all documents that would verify their statements as can accept documents and restrictions derived from computer records of taxpayers who organize accounting constraints by using that tool. D-the charge must pay to the Treasury within thirty days following the date of expiry of the statement of the respondent in article 13 of this law the tax implications of the authorized dividend statement and calculate sums paid under this article of the tax approved by the competent tax commissions. E-financial services may claim tax advance performance holders within a year doing business topic assignment that evens the advance account after tax commissions decisions and gain a deterministic class assignment. Regulates and controls the application of this paragraph and the advance account established by a decision of the Minister of finance.

Article 15 if all or filter holders held part of their organization or gave them to others or combined with other raises the liquidators or merging its tax immediately or continue firing for profits tax has not been mandated.

Net profit is realized on the basis of the mandate as described in articles 5, 7, 8, 9, 10, 11 and 12 for the period between the last day of a previous assignment today, which cession or liquidation.

It follows the holders must submit a statement that financial services within 30 days from the date of liquidation or waiver and must abide by the same term duties provided for in articles 13 and 14 and also indicate the identity of the licensee or recipient and address if condescending to others.

The costs involved within specific bands in the article you get immediately.

Chapter III tax rates achieved and due article 16 a-raise tax on net profit according to the following ratios: including national defense and additions of school fees and the municipal share and contribute to the war effort than local administration: 1. ten percent of the net profit part located between the minimum exempt even 200000 SP.

2.15% of the net profit part exceeding 200000 SP even 400000 SP.

3.20% of the net profit part exceeding 400000 SP even 700000 SP.

4.23% of net profit part exceeding 700000 SP and up to 1000000 ls.

5.26% of net profit part exceeding 1000000 2 million even SP SP.

6.29% net profit part exceeding 2 million and 3 million even SP SP.

7.35 percent on net profit part exceeding three million SP. B-income tax raises net profit earned by stock companies put their shares on IPO by at least 50 percent in the private and mixed sectors and headquarters in the Syrian Arabic Republic about all its activities at the rate of 20 percent, including contributing to the war effort and the ravages of addition for local administration, as income tax on profits earned by industrial corporations and limited liability corporations that exceed the value of industrial machines used to serve five million SP estimated financial real estate and rents tax met the main Syrian Arabic Republic status in the private and mixed sectors on all its activities at the rate of 25 percent, including contributing to the war effort than adding local administration. The said amount may be waived by decision of the Council of Ministers. C the assessed tax rates applied to article 16 of this law, the minimum exemption decision in article 20 to the cost of the work year the entry into force of this law. As for the taxpayers who have adjusted years assigned on a seasonal basis, the mentioned rates applies to seasonal year earnings which start during the year of entry into force of this law.

Article 17-on the count holders in article 2 of this law must submit annual earnings data provided for in articles 13, 14, 15 and 23 of this law certified by a chartered accountant degree non-working assets in the Finance Ministry. B is the decision of the Minister of finance prosecution of Chartered Accountants referred to in previous paragraph who proves they adopted data or reports or certificates form varies the truth and does not comply with generally accepted accounting rules and they are aware that to tax evasion.


C-If the designated non-credit data submitted in accordance with the provisions of paragraph a of this article informs the compliance notice, did not comply with it within 30 days from the date of notice, warning unauthorized statement is not added to the tax implications of a statement not supported a fine of 10 percent of the fine is reduced to 5 percent if the taxpayer has complied with within the time limit.

Article 18 subject to the provisions of article 17: a.l. if taxable charge within the specified timeout statement stipulated in articles 13, 15 and 23 attained an ultimatum to comply with the provisions of the law that did not comply with it within fifteen days from the date of the said warning notice added to the tax implications was fined 20 percent of it for not introducing the statement reduced to 10% if the taxpayer has complied with or warning statement after legal period before consciousness.

2. If the designated highlights accounting entries provided for in article 6 of this Act or refusal to provide the documents and the documents provided for in articles 14, 15 and 23 attained an ultimatum to comply with the provisions of the law that did not comply with it within 15 days from the date of the warning notice is to demonstrate compliance with a written book is registered with the financial services within the time limit he feels ready to highlight the restrictions. Financial circles appreciated his profits directly according to its activities and its activities and other information available to the financial community and in not less than twice the highest number of annual profits entrusted during the last five years in this case be fined charge a fine equivalent to 50 percent of the tax for the year of commissioning and cannot rely on the application of this paragraph has been entrusted mainly to twice the highest number of annual profits. B-If the taxpayer a statement its profits into legal and accounting constraints highlighted date maintained by him with other documents and proven financial services not covered certain designated activities are estimated its profits directly and indirectly liable in this case with a fine equivalent to twice the difference of tax implications of this punishment Maktoum and profit replaces interest identified under paragraph b of article 31 of this law. C-If the taxpayer a statement its profits into legal and accounting constraints highlighted date maintained by him with the supporting documents and supporting documents and accepted financial services mainly in commissioning of principle or simply modify some of its results are assigned according to tax resolution hyperbolic issued by competent tax committees with subject to legal interest in accordance with the provisions of paragraph b of article 31 of this law in case of proven adjustment increase the commissioning and returned the excess amount with no benefit to the taxpayer in the amendment's lack of commissioning.

Article 19-adding to the fines provided for in paragraph a of the previous article, all in support of his statement highlighted expensive accounting books contained information proved to be incorrect and fraudulent methods used in regulation in order to evade tax, in whole or in part be referred to Justice dissenting holder by a decision of the Minister of finance and is liable to imprisonment for one month and deprived of the export and import permits and freeze his membership in chambers of Commerce, industry and agriculture for one year after acquiring deterministic degree rule. B-doubled the penalty stipulated in this article in the event of a repeat offence.

Article 20 a-net annual profit down $50000 SP minimum exempt from tax if the taxpayer natural person and break this limit by duration of less than a year. B benefit from tax exemption minimum download each partner in the partnership and each partner is responsible without limitation in company recommendation and one partner does not benefit from this download only once if a partner in more than one company. C-stops the download provided for in paragraph a of this article on a charge of duties provided for in articles 6, 13, 14, 15 and 23 of this law and to be an institution or company or facility is registered in the commercial register.

Article 21 a-dividend income tax mandate includes all real estate sales by practitioners of real estate trade profession. Real estate dealer means any natural or legal person who has taken the purchase of real estate business and sell it for him until his usual profession for profit. Repeat this exercise gained work as a merchant. B-rate of tax is 5% on real estate and concession operations whatsoever whether this waiver or comprehensive disposal the whole or a part of it and take as a basis to ask the financial value of the property tax peremptory or part thereof, as the case may be recorded in the record books and financial circles have adopted financial basis to ask real estate rents tax walarsat. C is excluded from the provisions of paragraph b above real estate heir conduct operations from ramshackle gene status when inheritance and property as a share in kind counterpart to corporate capital contribution requirement not contributing in kind share provider behaviour in the corresponding shares over the next five years in kind contribution process. D-conduct is subject to tax referred to in paragraph b of this article being non-giveaway or branches. Conduct is not subject to this tax: ·       Sales administrative or judicial constraint.

·       Expropriation or seizure of public benefit or improvement.

·       Giveaway to departments and public institutions and companies and grassroots organizations.

·       Giveaway to worship.

·       Donation of assets and branches.

·       Donation to charity and scientific bodies.

·       Cases in which the owner of real estate trade profession-sale residential property where no matter how many the sales which are made for this purpose.

E-tax is described in paragraph b of this article acceptable burden downloaded in identifying taxable net gain for taxpayers subject to income tax from exercising real estate.

Article 22 is drug trafficking career assignment per estate tax income alone in mandating if multiple owners.

Article 23 in case the merge or transfer the enterprise, company or institution with or on behalf of others whether this merge or move on mandatory or optional free or pay the back becomes liable to the solidarity with the predecessor to the tax implications of the latter.


The provisions of this article and article 15 in the event of death of the taxpayer follows the heirs providing the data needed to put the tax until the third month following the month of the occurrence of death and to pay the tax over a period of 30 days from the date of submission.

No successor is responsible in case the bankrupt funds transfer through forced execution.

Article 24.-the tax investigation services auditing data to be provided under this Act and to clarify and discuss relevant if deemed useless if the assigned reviews financial circles resulting amendment is an integral part of his statement and adjust accordingly. B-subject statement submitted by institutions and public companies to scrutinize paperwork in financial circles and impose a tax on the basis of the declared profits after the audit. Final tax is calculated based on the final budget of the institution or company issued a decision accepted by the central financial control organ.

Article 25 when accepting financial statement services charge without modifying the set of authorized foundations and tax only raises the tax on the basis of the amendments mentioned financial services considers necessary to the statement by the results of the investigation.

Article 26 financial services may to check the assigned tax or direct the process all check and realize that would highlight her and ask them and other holders of public departments and institutions public views all mathematical documents and lists and contracts. And both have the information and documents required by financial circles under the preceding paragraph and refuse to give it punishable by a fine of ls 5000 cash for each violation by a decision of the Minister of finance in the event of redundancy doubled the fine.

Article 27 designated old news in writing individually is a temporary assignment tax vocabulary contains and delivers photo report commissioning in case students unless containing confidential or refrained from making costly restrictions and documentation. Then gives the taxpayer Foundation commissioning only.

Article 28 a taxpayer gives 30 thirty days to demonstrate opposition to the local financial community this period starts from the day following the date of communication of the interim assignment news assets. B-If the taxpayer did not oppose the temporary assignment that becomes his mandate. And if a charge (within the time limit mentioned above) on temporary assignment must allege shows estimates that accepts them and to submit documents confirming his claim within 15 days from the date of expiry of the deadline for objections.

Article 29 a-if the deadlines set forth in previous article displays temporary costs non-contested by the financial management committee composed of the Director of finance and head of income and decision called the decision of the Minister of finance to be installed or when required if increasing objection may be made to the decision before the Review Committee. B-additional financial management Committee may be formed or more the decision of the Minister of finance or his representative that is not less than any of its Chief job. C-the contested costs taxation Committee that settled in accordance with the provisions of article 30 of this law, the Committee serves at the center of each province: 1. Financial Director or their designee in his stead, and can dump the principal for this purpose. As President.

2. a representative of one of the departments or public bodies, public companies that are most relevant to the profession chosen financial Minister commissioned theme list issued each year in agreement with the relevant authorities. A member.

3. an expert chosen by the Minister of finance from a list of prepared annually by the Ministry of finance experts agree with the competent trade unions or chambers of industry or trade. A member.

4. the competent Committee scheduled income monitor and do not participate in the vote. A member.

D-multiple enforcement committees in each district centre and determines their number, constitute the decision of the Minister of finance or his representative to be chaired by the Chief Financial Officer of rank at least in this case the distribution of competence between committees by the Director of finance. Enforcement Committee meets at the call of the Chair and not valid decisions except in the presence of all its members. Decisions of the Commission by a majority of the votes of those present.

E-heads of the enforcement committees invite a representative of the departments or public bodies or institutions and public companies instead of the expert member of the Committee when considering the costs of joint public and private sector.

Article 30 taxation Committee studying all the contested interim costs and check all data and costs imposed by the financial services and law enforcement objections submitted within the time limit specified in article 28 and the position you need to invite objectors to hearing oral statements and or instruct the financial controllers or their Ministry of finance accepted experts in each province to carry out all the checks and investigations that will inform the Committee and request all information in accordance with the provisions of article 14. Commission approves amended where appropriate costs increase or decrease.

Article 31 a-become cost tables approved by the Commission on taxation or financial management Committee decision of the window bigger financial officer in the county or area without any other treatment costs mentioned the peremptory and financial circles, except as stipulated in article 32 the decision shall be communicated to the financial community which is broadcast by putting it on the Bulletin Board in the centres and provincial finances or published in local newspapers. In addition, inform all of interceptors or who the Committee amended the provisional assignment of individual news came with a copy of the decision of the Commission on taxation or financial management committee. B-1-taxable peremptory costs are due at the time limit stipulated in article 13 of this law and added to unpaid amounts at the rate of annual interest deadline 7 percent starting from the day following the end of that period and until the end of the month preceding the date of the decision of the Commission imposing or financial management committee.

2. solve the resulting fine under section 106 of this Act replaces previous interest mentioned in paragraph 1 for the tax implications for the amount of profits.

C-Specifies the maximum benefit provided for in the previous paragraph is 14 percent tax statement be submitted within the period stipulated in article 13 of this law.


D-If you're running late charge interest calculated tax presentation set forth in paragraph b of this article for the period preceding the submission of the statement, however, added benefit of 7 percent a year after the date of the statement not exceeding this amount added 21 percent interest except the interest resulting from the previous period.

E-giving tax statement of charge within legal limits referred to in article 13 in commissioning hyperbolic if delayed financial circles about commissioning procedure after five years from the date of the statement without any interest or fines and not subject to appeal.

Chapter IV review and correction article 32 a-holders who gives taxation Committee replied objections or temporary assignment has modified 30 thirty days to request reconsideration of assigned to financial services within the same deadline to exercise the right to request reconsideration of taxation Committee decisions, particularly in the following cases: 1. when the decision is based on incorrect documents.

2. when adopting commissioning on appreciation in determining net profit.

3. If the assignment is not consistent with the legal provisions or with the help of the Ministry of finance.

4. when the majority decision. And in this case the Chambers listed to learn charge in writing. B-start the 30-day deadline from the day following the date of communication of the individual news. If you submit a reconsideration request in the aforementioned deadline becomes commissioning endorsed by the Committee on taxation and financial management committee.

Article 33 a-requests for reconsideration of financial services and send together with its opinion to the Commission for reconsideration that forms at the Treasury as follows: · Deputy Finance Minister for revenue.

· Judge of Appeal Justice Minister Counsellor designated members.

· One of the managers at the Central Administration members · A representative from the public sector most relevant profession subject of commissioning the Finance Minister supports the agreement with the relevant authorities in naming them, but not less than the rank of Assistant Director.

· An expert chosen by the Minister of finance from the roster referred to in article 29 of this law is named in the expert committees of taxation.

The Committee's decision shall be experienced in the income tax and Finance Minister calls it does not participate in the vote.

Heads of review committees to invite a representative of the departments or institutions or public bodies or public sector institutions and companies relevant to the subject of commissioning and rename them instead of the expert member of the Committee when considering the costs of joint public and private sector. B-the Commission reconsider its previous paragraph mentioned a major review Commission when appropriate may write additional committees for the Committee to review the same terms enjoyed major Committee rapporteur to chair both committees mentioned at least Manager in the Central Administration of the Ministry of finance and are formed by the composition of the Committee Chairperson and that represents the financial side in the Committee associate degree Finance Officer Director or head of Department at least experienced designated tax Finance Minister. C-distribution of work among the committees review by the Review Committee Chairperson. D-Review Committee meets at the invitation of the Chairman and not valid decisions except in the presence of four of the members including the Chairman and the representative of the profession or trade and decisions of the Commission by a majority of the votes of those present. If this vote when it meets in the presence of four of its President's voice is likely. E-Review Committee to sit in provincial centres related costs before it and in any case should be the expert of the provinces related to costs before the Committee.

Article 34-the reconsideration request doesn't stop the collection Committee does not accept this request unless the annexed receipt proves that the taxpayer pay to the Treasury insurance capacity 1000 SP in various situations. B-insurance should lead within a request for reconsideration or request correction or appeal under penalty of apostasy.

Article 35 a-committee scrutinizes the requests for review based on written regulations and supporting documents and may direct the additional investigations or to appoint experts in accordance with the provisions of article 26 of this law if deemed necessary or at the request of the taxpayer explicitly called Installer review and in this last case requiring advance payment may be charged to expenditure within ten days from the date of notification communicated by the Chairman of the Committee. B-Control Committee for reconsideration requests reasoned decisions conclusive and charged right to request correction and appeal against the respondent in articles 37 and 40 of the Act under the conditions specified therein.

Article 36 that investigative experience governed by Commission resolution on the Panel is not generated if both teams are not right section of their respective ruled part of expenditure amount unprovoked.

Re-insurance to deposit if he's right and not become revenue for the Treasury.

Article 37 a-financial services and charge may apply the patch in one of the following cases: 1. If the decision is based on forged documents.

2. If one of the parties for not providing a conclusive document was in possession of his opponent.

3. If not observed in investigating and judging the assets specified in this law.

4. If the Committee will revisit one of the reasons that one of the parties in writing.

5. If the Review Committee decision materially affect the verdict. B-the correction request must be submitted within six months, in the first case and 30 days in other cases.

Commence on the day following the date of the communication of the responsible decision to be corrected.

Submit request for correction and decision of assets and provisions laid down in articles 34, 35 and 36.

Article 38 a public body are to the income tax review committees as follows: · Main Review Committee Chairman.

· Two of the judges of the Justice Ministry representatives in committees and the services designated by the Minister of finance as members.

· Director of extra income and Chairman of a Committee to Review Committee designated by the Minister of finance as members.

Competent public authority mentioned cases brought to it by the President of the main review Commission in the event of divergent jurisprudence between committees on issues of principle which are disposed of or request a Commission out of the principle of discretionary stable.


Don't count the meetings only in the presence of all its members and make its decisions by a majority. B-income tax committees at various levels to adhere to the general body of jurisprudence review committees under appeal before the Commission reconsider or request correction in accordance with the provisions of this law.

Article 39 while retaining the special provisions contained in articles 14, 15 and 23 taxable once and lead two months Lillian month announcing financial manager decision implementation schedules.

Article 40-and may be appealed within thirty days from the day following the date of the communication in charge of reviewing committees ' decisions by holders or the Minister of Finance before the competent court. B identify situations that may be challenged before the competent court as follows: 1. the legal basis for commissioning as undergo commissioning tax or not.

2. If the Review Committee's decision included an increase or reduction of profits commissioning more than or less than 25% of what is specified by the enforcement committees and committees of financial management.

Part II industrial trades and crafts profits tax and commercial and non-commercial category lump income Committee chapter I persons subject to tax and duties Article 41 entrusts the income tax a lump all trade or profession of industrial or commercial or non-commercial and does not fall within the category of real profits Committee specified in article 2 of this law. B-estimated earnings charge subject to lump income tax by primitive and appeals in accordance with the specific provisions of this law.

Article 42 put Treasury rules and asset classification committees should follow to specify tax and classification rules and procedures and that the cost of staff or committees to do preparatory work and monitoring of the classification.

Article 43 a Committee rating applies broken income tax for five years from first assignment which year tax on them. B-two years after the entry into force of the IPC during any of the years following the reclassification of certain professions or some subject to income tax if broken replace at least 25 percent decrease or increase their number.

Run for reclassification in accordance with the provisions of this paragraph upon a reasoned request from the financial community or charge (as the case may be) transmitted by the financial manager to the classification Committee. C-classification and reclassification according to the provisions of paragraphs (a, b) of this article by classification committees provided for in article 48 of this law and apply the new tax to charge according to the decision of these committees hyperbolic for a maximum period not exceeding five years unless amended two years after the entry into force. D-do not apply the classification in charge after five years or two years as if primitive classification Commission decision amending the original reorganization during the five-year maximum rating and keep in this case the previous tax his window even adjusted in accordance with the provisions of this article.

Article 44 a-lump income tax raises profits of public vehicles of various types and purposes based on considering the car alone in mandating under established Central classification Committee tables formed by the Minister of Finance on each session classification in accordance with the provisions of article 43 of this law and after considering the studies from the financial services in the provinces and get by transport services with auto fees. B-the Finance Minister issued a decision which determines the rules and disciplines of the tax assessment and verification procedures and their maturity dates. C-minimum lump-free download sensitive annual earnings capacity of 36000 SP for each car. D-reduced annual earnings by 5 percent annually starting from the sixth year of manufacture. -Apply the tables approved by the Committee provided for in paragraph (a) prior to all governorates and is conclusive yet adopted by decision of the Minister of finance. And license renewal may not move cars before the payment of the tax implications. Car owners in the year is the one commissioned jointly and severally liable to pay its obligations. And shall not create any right in the car or documented unless paid all accounts receivable resulting from them.

Article 45 a-subject wages and amounts charged by doctors, lawyers and retired engineers with various government departments and public institutions and public institutions and companies and contract use common to lump income tax assignment, whatever the characteristics and duration of the contract.

Either those employees or contractors on a full-time basis are subject to assignment of income tax on salaries and wages. B surgical fees are subject by Physicians Surgeons working in hospitals for the commissioning of income tax on salaries and wages. C-limited tax exemptions to private hospitals under paragraph b of article 4 of this law, hospitals only and do not apply to doctors ' fees of clinics located in hospitals or doctors ' wages paid that they deserve their operations, whatever their status. And subject to tax on income and added to the outcome of their own to the assignment. D-1-subject waive rental invested or stomach to practice professions and trades industrial and commercial and non-commercial (complete) underway by lump income tax Committee or other persons not practising professions to lump income tax when the officer on the right referred or part thereof.

2. determine the highest tax escalation to the count people in former paragraph 1 as well as real profits income tax Committee on capital earnings mentioned by 23% of ladder mount provided for in article 16 of this law.

3. check the tax mentioned in this article by an independent Commission.

Article 46 if may designate several events, each subject to Commission income tax in more than one work center within the administrative unit, initially classified for each tax Centre listed separately on that financial departments to standardize total place and therefore to determine final tax implications based on ascending and not charge download minimum exempt only once.

Chapter II founded commissioning article 47


A-writing committees taxonomy (primitive or appellate) decision of the Minister of finance or his representative. B-members appointed lieutenants Bosniac members of the native population of acting in case of absence. C-more than rudimentary Committee may be formed or appellate administrative unit as needed. D-committees meet at the invitation of the Chairman and not valid decisions except in the presence of all the members of the native population or bedridden and decisions by majority votes.

Article 48 primitive classification Committee comprise of: a-Watcher entered or finance officer President b-representative from one of the departments or public bodies or public sector institutions and companies most relevant profession subject commissioning and label them. C-the representative of the craft or profession more conservative financial officer chooses from a list of three delegates nominated by the Guild or industrial or commercial Chamber, where they do not exist or do not send representatives or an insufficient number of workers in this profession by the employee representative of financial practitioners or craft as soon as administrative unit members article 49 a classification decision classification Committee shall organize and remember all the considerations by the Commission mainly in classification and financial services Communication charge copy of the decision of the classification. B is entitled to charge for both financial circles rehearing primitive classification within 30 days from the date of the communication. C-the reconsideration request does not entail stopping the collection Committee does not accept this request unless accompanied by a receipt proving that the taxpayer has paid to the Treasury 10% insurance tax approved by primitive commissions on more than 500 insurance 500 SP. Re-insurance to deposit if he's right in his request or part of it or become insurance revenue for the Treasury. D-reconsideration request must include a statement object object to the considerations which the Commission mainly to classify and designate the profits which it considers proportionate interceptor.

Article 50 a-decide appeals Committee or committees in provincial centres comprise astnaeavih and areas as follows: 1. major financial officer experienced in commercial accounting or tax matters.

2. the expert staff at one of the departments or public bodies or public sector institutions and companies that are most relevant to the profession and their naming assignment topic as determined by the Ministry of finance.

3. a representative of the craft or profession more conservative financial officer chooses from a list of three delegates nominated by the Guild or chambers of Commerce or industry, in the absence or lack of label representatives or an insufficient number of workers in the profession or craft called the biggest financial officer in three conservation practitioners or craft in the nearest to choose one of them.

In the event an insufficient number of practitioners could call an expert. B-the Appeals Committee decision must be reasoned. C-the Appellate Committee decisions to designate these decisions are conclusive.

Article 51 a-lump income tax enforcement to provide data for financial services in cases and the following durations: 1. within 30 days after the date on which the financial Department for taxpayers covered by the provisions of paragraph (a) of article 43 of this law.

2. during the period of thirty days from the date of the incident for the following cases: a-start the exercise of a trade or profession is subject to tax. B-switch the craft or profession or switch location or arrest or add an event. C-total or partial transmission established for others. D-new partners in the facility or withdrawal of partners. E-stop practicing the craft or profession compelling reason beyond. And stop exercising the craft or profession by the taxpayer.

B-rated being charged again in the circumstances mentioned in this article and commissioning is folded in case of ceasing to practice the profession or occupation specified in paragraph (e) and consider the collapse partly by a tax break. In either case provided for in paragraph (f) consider tax break folding over six months.

C-fold costs financial managers ' decisions.

Chapter III and collection of tax and entitlement verification article 52 a-costly tax implications of starting from the beginning of the first year of the specific classification courses under paragraphs (a, b) of article 43 of this law. And if there is a switch on the almtarh during the year, the tax credit is performed on the resulting charge and evens the amount paid on the light switch. In the cases provided for in the second item of paragraph (a) of article 51 of this law are incidental tax starting from the first month following the date of the event triggering the commissioning and partially calculated from annual tax and by the number of months of practice. B-taxable on settlor two months after the month in which the classification Committee decision was communicated.

Article 53 law enforcement costs are added annually by 2% of income tax and as a contribution to expenses.

Article 54 if the designated successor of the statement in cases where tax or increase is fined a fine cut of 10 percent of the tax increase or suppressed. The fine applicable to the years prior to the date of the discovery secret until the end of the month of discovery.

Chapter IV the various provisions of article 55 applies paragraph (e) of article 14 of this law to lump income Committee resolved tax account after the end of the year.

Article 56 applies the provisions of article 23 of the law on income tax costs lump concerning solidarity between predecessor and successor to the tax in case of non-name institution transmission for any reason other than forced transition state.

Article 57 the Finance Minister issued a decision requiring all or some specific professions Committee maintains restrictions or certain tables or data to financial services to enable them to monitor its activities.

Determines the data type mentioned resolution and tables and constraints, the offending soldier with a fine equivalent to 50 percent of the annual tax for one year.

Article 58 is at the expense of verifications and collect all income taxes as well as in the calculation of all addenda and its penalties and what belongs to another public contacts redress fractured Syrian pounds to ten pounds.

Article 59


A-download benefit mentioned in paragraphs (a, b) of article 20 of this law required lump income. It is for the competent classification committees in the light of legal powers and in light of the reality of the company where the work practice requirements to decide all issues relating to the validity of the partnership declared for non-listed companies and assets as well as deciding when appropriate in Sham partnership contract for listed companies. In any case required to download partner benefits referred to works in the company really b-apply the minimum exemption established in paragraph (a) of article 20 and the rates laid down in article 16 of this law, all harvested from income Committee first year entry into force of this law except for those who have not been assigned or unfinished courses classified date that law keep previous rates and minimum previously exempt their window for investment profits until the end of the session or re-classified.

Article 60 a minimum staying exempt capacity 50000 SP of annual net profits of the non-commercial scientific professions Committee tends to exercise humanitarian reflections on capital regardless of the band to which they are subject.

Title III mandate non-residents and non-Syrians article 61 a-an exception to the provisions governing income tax real earnings and salaries and wages stipulated in this law, natural and legal persons subject to Syrians, whether or not they Syrian branch and secondary their contractors for services and non-Syrians work performed with the public, joint and private sector and Syrian cooperative or to their advantage for income tax and income tax earnings and salaries and wages in a manner and resolved when performing taxable amounts. B-determines the tax rate to be cut from payments for services and work performed as follows: · 5 percent of the total value of supply and services to meet income tax earnings in jobs involving supplies and services together if no specific amounts of services value explicitly.

· 1 percent of the total value of supply and services meet the payroll tax wages at jobs involving supplies and services together if no specific amounts of services value explicitly.

· 10% of the value of service charges and wages paid for films and investment devices, machines, patents, names, marks, and other industrial and commercial titles for income tax profits.

· 2 percent of the value of service charges and wages paid for films and investment devices, machines, patents, names, marks, and other industrial and commercial titles for salary and wage tax.

C tax rates shall be subject to any addition under the laws in force.

D-the provisions of this article shall not apply to branches of those mentioned in the preceding paragraph (a) is registered under Syrian Arabic Republic which imports goods for sale in the local market where they remain subject to the General provisions laid down in this law.

Article 62 follows the institutions and administrations, companies and public and private entities and individuals all who are taxable payments that may this tax to the Treasury account and to pay to the Treasury within fifteen days from the date of discharge of the amounts stated amount of tax levied by way of withholding.

Article 63 individuals and companies entailed Syrians who reimburse secondary contractors Syrians taxable that may this tax to the Treasury account and to pay to the Treasury within fifteen days from the date of the performance of those sums them updated tax deduction method the following persons is jointly and severally liable with the public, joint and private sector and cooperative.

Article 64 unless those mentioned in articles 61 and 62 sales tax deductions through their duration or repayable incomplete they obligate particular unpaid tax in addition to the fines provided for in article 106 of this law.

Article 65 subject stipends owed in Syrian Arabic Republic reinsurance abroad of income tax for non-residents at a rate of 10% provided for in paragraph (c) of article 60 of this law.

Part IV tax salaries and wages taxable income and the tax rate and benefits article 66 introduces salary and wage tax on every person earns a salary or wages or compensation: a-safe especially if a resident in the Syrian Arabic Republic or the amount paid in compensation for his services. B-from public coffers if the Syrian Arabic Republic resident or overseas.

Article 67 exempt from payroll tax and wages: a Syrian Arabic Republic ambassadors and other diplomatic corps, consuls and consular agents and foreign employees on the condition of reciprocity. This exemption covers not only respect on their jobs. B-armed forces military and internal security forces and firemen. C-the organizers of mosques and churches. D-local workers employed in Syrian foreign missions of Syrians and Syrians. -Retirement pensions and family allowances paid to her and the buyout or dismissal and all amounts paid to the worker because of separations. And-compensations paid to victims of work accidents. G-salaries in private homes. H-monetary grants issued by the President of the Republic.

Article 68 sets the tax rate including the additions of national defense and the school fees and the municipal share and contribute to the war effort as follows: ·       5% of monthly net income part located between the minimum exempt and 8000 SP and each batch is broken.

·       7% of monthly net income portion between 1008 and 12000 SP.

·       9% of monthly net income portion between 12001 and 16000 SP.

·       11% of monthly net income portion between 13742 and 20000 SP.

·       13% of monthly net income portion that exceeds 20001 and 30000 SP.


·       20% of monthly net income portion that exceeds 30000 SP.

Article 69 descends from a minimum net income exempt from tax capacity of 5000 ls per month.

Article 70-depends on determining the net income actual amount of salaries and allowances and benefits and wages and compensation awards and bonuses and other benefits in cash or in kind.

B-within this definition amounts covered by self employed for decades have status.

C to determine the taxable net income down net income from amounts defined in the previous paragraph: 1. the value of contributions deducted from the salaries and wages of employees meet to participate in the social insurance system, insurance and pensions.

2. job and relocation expenses and travel and generally all compensation expenditure acted with appropriate action required by the service.

3. the expenses of representation do not exceed 25 percent of the monthly salary or wages the lump.

Article 71 if working directly or leave him permanently after the first day of the month is imparted minimum exempt (check out the tax implications of that month) by the number of days which the taxable income as the month of 30 days. Track payments, not covered by any download.

Article 72 the tax becomes payable upon delivery of the amount paid and the payment returned.

Article 73 the charge covered by the provisions of sections I and IV of the present law in that one does not benefit from the minimum exempt only once and can choose the most convenient for him if the condition is not available.

Chapter II obligations of the employer and the worker article 74 each person taxable according to the provisions of article 65 of this law, to submit to the competent financial Chamber affiliations within 30 days from the date of the performance work statement includes: 1. his identity and address.

2. current and previous employer's identity and address.

3. amount of income as defined in article 69. And if his condition or his income turnover must submit a statement that within 30 days from the date of the switch. If the taxpayer did not provide a statement warning informs the compliance with the legal provisions. And if you don't comply within fifteen days from the date of the warning notice added to the tax fine equivalent to 20 percent of the tax. If an incorrect statement on income tax doubled pent. These are the penalties do not apply if the employer submitted the list provided for in article 76. Excluded from the statement public workers and joint sector.

Article 75, all public and private bodies and other bodies and individuals who are employees or workers or assistants or contracted with artists in Exchange for salary or wages or compensation or reward to catch a record wherein the following sequence of statements without vacuum and no footnotes between lines and striking out in relay history: a-the identity of the persons mentioned and the type of work and employment start date and end date of the services or termination of employment. B-net income amount defined in article 69 of this law and the amounts paid to each of them. C-statement of relays in place or on the income of each of them.

Article 76 the tax implications of taxable income, but the employer is charged with truncated while performing every amount of Kiss this truncation exonerate the owner owes income deduction.

Article 77 to those mentioned in article 74 of this law: (a) to provide financial services within fifteen days from the date of expiry of the six months of the year list include the following: 1. all data mentioned in article 74 of this law.

2. the amount of tax deducted from entitlement holders mentioned in article 74 of this law. B to pay to the Treasury within the time limit mentioned in paragraph (a) all amounts deducted from salaries and wages and compensation and bonuses charge mentioned in article 74 of this law.

Article 78 a-if the employer refused to highlight the register provided for in article 74, while demand in the workplace to financial services staff assigned to scrutiny or that didn't provide the list provided for in article 76 attains an ultimatum to comply with the provisions of this law. And if you don't comply within fifteen days from the date of entitlement to tax financial services check warning directly and employer fines equivalent to 20 percent of the tax accruing to workers and reduce the fine to 10 percent if the taxpayer has complied with the ultimatum.

B-If the employer provided incorrect or incomplete data is punishable by a fine equivalent to 50% of the tax implications of the hollow portion.

Chapter III investigates tax and financial departments organized 79 article performed tables of tax based on the lists provided for in article 76 or the results of their investigation.

Article 80 if direct assignment or when there is a difference between the amounts arising from mandated by subtracting financial circles and sporadic payments by the employer employer news teams and to pay the difference to the State Treasury within 15 days from the date of the communication. With regard to State and municipal employees and official circles and their users, filter the amounts to be truncated in the performance table serves as verification and direct collection by taking amounts withheld on special accounts while taxable alimony.

Chapter IV methods of review article 81 every person believes that an error or assigning plus whether it was caused by direct assignment or modify the data directly by financial circles or on error statement or raise the tax has the right to object until thirty days after the date of the communication of news employer stipulated in article 79 to the financial community and the employer also has the right to object.

Article 82 provides the objections of the respondent in the previous article to financial services in greater detail and taxation Committee's Review Committee when appropriate and in accordance with the provisions in articles 29 to 37 However, an objection to the enforcement Committee does not stop the collection.

Request for reconsideration shall be accepted unless the entire premium based on the amounts approved by the tax Commission and attach the receipt was performing insurance provided for in article 34.

Section v capital revenue tax chapter I General provisions article 83


A-address capital revenue tax dividends and interest and royalties and payment prizes and raffle prizes and other resources in cash and in kind, including free stock distributions arising from all about: 1. attribution of the debt and loans issued by companies and other financial institutions, industrial, commercial or civil status is the main or primary work within the territory of the Syrian Arabic Republic. Ceased to exist in the territory of the Syrian Arabic Republic companies and institutions that have invested or basic work center or major assets in Syrian Arabic Republic.

2. founding shares and shares and shares the benefits and the entrusted partners shares and various backup religion and loans issued by companies, institutions and associations existing in the territory of the Syrian Arabic Republic concerning natural and legal persons.

3. the bonds of profit and attribution of religion and other public securities issued by the Syrian Government (with respect to all persons and foreign Governments) for natural and legal persons resident in the Syrian Arabic Republic.

4. certified real estate insurance demands excellent regular walmtalib walmtalib except every commercial transaction does not have the status of legal loan.

5. deposits of different types whatever person applicant whatever hand customize depository and on current accounts.

6. guarantees and cash guarantees issued by legal persons.

7. prizes Lottery over million SP. B-be taxed whether amounts or values distributed from profits or not. C-no taxable capital of the respondent rents rents in paragraphs 4, 5, 6 inside among other profits arising from taxable banking enshrined in part I of this law.

84 article defines capital income tax rate by 7.5 percent (seven and a half percent) including national defense and additions of school fees and the municipal share and contribute to the war effort than adding local administration.

Chapter II the funds asked the Syrian article 85 that income should be taken primarily to assign the status of companies and organizations on the territory of the Syrian Arabic Republic defines as follows: a-on the attribution of religion and loans, with the amount of interest or income that is distributed each year. B-by drawing prizes award. C-payment prizes, the difference between the amount paid and the allowance specified for backup when released.

Article 86 the general assignment allowance takes the referencing of debt and other bonds that are subject to this tax pay awards primarily to filter out the tax implications of prizes if the rate one version if the version changed tax rate set each loan on an average basis resulting from dividing the sum of the loan to the number of shares issued. This means total credit total gross after I ask him how long returns between release date and the date of each of the sales.

Article 87 on companies, institutions and departments with personality to judicially mandated tax under this Act and perform to the Treasury under the following conditions and has a right to revert later to the beneficiaries: a-meet the tax debt and loans on the attribution and other specified values specified income in advance in four equal instalments on the basis of the total income of these values. B-satisfy tax payment awards and raffle prizes at once in the history of performing first payment due specified day to perform instead of dragging and awards. It follows from that performance with tax lends a certified copy of the drag set a timetable indicating for each draw: 1. the number of bonds.

2. bond issuance rate calculated in accordance with the provisions of article 85.

3. the amount of the draws and awards winning bonds outstanding.

4. the amount you should pay tax.

Article 88 the four installments paid stipulated in the preceding article during the first five days of the months February, May, August and November each year.

Article 89 follows companies and industrial and other establishments subject to discharge the respondent tax posted to inform employees of the financial services authority holders on request, whether at Headquarters or in the branches and offices of all documents and constraints and mathematical papers that help them verify the application of the aforementioned provisions and justify the foundations of the altadiat account. Banks are only covered by the provisions of law 29 16/4/2001 date to inform those employees numbered accounts and deposits for tax cuts without checking the names of their owners.

Article 90 all failure to present documents the respondent in the previous article proved organized record audit officer for each violation punishable by a fine of 1000/SP increase if the iteration/2000/SP. In the absence of health permits, statements or other documents that stand out or sent to financial services tax raise to three times the amounts unrevealed.

Chapter III foreign funds traded article 91 banks and money changers and others who are in the territory of the Syrian Arabic Republic pay profits from royalties or other resources that may account for the tax consequences of treasury stock and bond income profit and loans and other support provided for in paragraphs 2 and 3 of article 82 of this law.

Article 92 both using trade or profession will gather and collect payment and purchase vouchers or other securities eligible for dividends and interest and royalties and payment prizes and raffle prizes and other resources of the securities referred to in the preceding article to submit to a financial community that otherwise liable to a fine of 1000/SP prove this ticket record organized by the surveillance officer.

Article 93 prohibits all persons subject to the provisions of the previous article to collect or capture or pay or purchase or import coupons or other securities referred to in the preceding article unless immediately or advance withholding tax if the tax received version requirements rests with the source. And doesn't cost these credit or debit if they prove that the former broker has this duty.

Article 94


Persons mentioned in article 91 surrendered to the financial community at every performance of the list include the following data:-name and address of commercial motivation and career described. B-type of coupons or other securities to capture and respective price while the Syrian currency payment. C-net-total amount in currency. D-tax amount advanced or withheld. -No limitation in WordPad under article 94 of this law and history and believe the motive and his signature.

Article 95 also consequent on the persons mentioned in article 91 of this law to hold two next two codifies them day by day without vacuum and not write between the lines each perform or sell or buy vouchers or other securities subject to withholding tax or advance, must be recorded in these books all data code in the list provided for in the preceding article. The first book is devoted to altadiat that have been withholding tax or loan by direct charge and devote the second book for recording transactions that have not been calculated tax posted to the former broker truncated.

Article 96 a-copy transcripts in the book first and last day pool every 3 months then believe and communicated with the Harrow or withheld tax as a stable document. Harrow or withheld tax lead under the conditions provided for in article 87. B-effect on the persons referred to in article 91 to produce financial staff with access to all the documents, tables and mathematical books and papers and restrictions that would verify altadiat.

Article 97 all contrary to the provisions of articles 82 and 86 until all incorrect authorization contained in submissions or exhibits punished by fines provided for in article 87.

Article 98 the effect of attribution and foreign value notes and acting students residing in Syria who are instructed to perform the backup and the profits and benefits of securities and their returns to the resulting materials or receiving it in outside Syrian territory directly or through others that provide financial services until the 15th of the month of January of each year a statement where the total profits and demonstrating the benefits and returns or higher received during the past year.

If an invalid permit or authorization was raise taxes tripled with respect to amounts unrevealed.

Chapter IV demands and deposits and current accounts and guarantees and warranties article 99 impose tax on interest and royalties and other resources specified in paragraphs 4, 5 and 6 of article 82 of this law on the basis of the net amounts in cases which did not mention the amount of resources or where his resources amount taxable in some way compared to similar transactions.

Meet the tax does not exceed 500 for these resources to affix a stamp on the receipt or any other document that supports the paid or credited to an account.

Although creditor tax fall each against whatever his history. However, the creditor and the debtor performed were shared by solidarity.

Article 100 all contrary to the provisions of the preceding article shall be punished by a fine of LS 100 is imposed on every individual interviewed. Moreover satisfy the creditor three times the tax paid.

Proven record offences governed by financial services staff with authority.

Article 101 without prejudice to the provisions of the bank secrecy Act on bankers and companies rely who wish to pay income tax on the benefits of deposits and current accounts other than slinging character brought to the financial community a statement that dated and duly signed.

Article 102 on every banker or company adopting statement shall set forth in the preceding article to hold special exercise book wherein:-identity of taxable income and address. B-taxable income receivable. C date recorded in the account. D-amount of tax implications.

Chapter v article 103 exemptions apply with regard to methods of revision in capital tax applicable road tax on business profits and non-commercial.

Article 104 eliminates the exemption from capital revenue tax prescribed by law 40 12/3/1955 history which deals with lottery tickets issued by the General Organization of exhibitions with regard to prizes, each worth 1 million Syrian pounds.

Article 105 shall be exempt from tax on capital rents 80 percent of benefits funds: a-investment certificates. B deposits in savings accounts at banks.

Article 106 is an average of the following texts and provisions provision consistent with the content of the article.

·       Article 2 of Legislative Decree No 57 27/1/1970 date.

·       Article 4 of Legislative Decree No 58 27/1/1970 date.

·       Article 11 of Legislative Decree No 70 8/1/1963 date.

Title vi General provisions and common article 107-subject income tax costs and advances in accordance with the provisions of articles 14, 15, 23 and 63, 76 and 79 and 87 and 95 of this Act, a fine of 10% if not paid within the due date provided for in the said articles or the twisted material. B-fine of 10 percent of income tax costs stipulated in article one of this law, including all outstanding additions in the year. C-Specifies the maximum fine provided for in this article with 30 percent of costs including all plugins.

Article 108 in other topics that provided a fine for failure to submit the statement within the provisions of this law, the fine is calculated based on the total tax, except for adding local administration.

Article 109-authorizes financial staff delegates and various restrictions found documents and papers whenever the audit work or putting up taxes. B apply the previous paragraph a on all parts of the public sector.

Article 110 specifies the Minister of finance decision of the representatives of the financial community in objecting to the tax committees ' decisions and requests for review and correction and appeals provided for in this law.

Article 111-issue bonds check waltrkin Financial Director.


B-while retaining the provisions of paragraph e of article 31 of this law are entitled to financial services address each oversight or deficiency or material error in mandating an extra check and bond may correct all material error in asking or calculate tax or have your charm and every duplicate assignment or before a person exempt from it by download, until the fourth year after the year of publication title check. C-if something goes wrong in asking or calculate tax or tax on inexpensive floated or duplicate image may be challenged before the competent authority within thirty days from the date of the communication of the taxpayer procedural warning.

Article 112 financial compensations tax commissions, experts and other expenses related to income tax raised by the Minister of finance and of notable credits for this purpose in the budget.

Article 113 shall be exempt from all stamp graphic data and receipts and lists and tables and other documents of the organization or made or given or taken or highlighted the implementation of the provisions of this law, except requests for interception and review, correction and appeal and hairy receipts to tax.

Article 114 every person entering (or ex officio his powers) or collection of income tax investigation or resolve disputes arising from them to observe professional confidentiality otherwise punished under article 565 of the Penal Code.

Section 115 income observers sworn leads the Justice of the peace in their region before commencing work (I swear by Allah almighty to implement faithfully the provisions of the income tax laws in keeping trade secret).

Article 116 shall all take a review to identify the residence of the Syrian Arabic Republic them for notices and if they don't, is an ongoing notification date of deposit memorandum of notification in the mail content.

Article 117 earmarks 10 percent of income tax set out in article 16 of the municipalities of different grades within the city limits and physical work outside.

This addition does not apply to monetary penalties.

Article 118 of the respondent's income tax levied in this law and what ramifications of fines and additions according to law of collecting public funds.

Article 119 financial circles may hold off between law enforcement is required from the public Treasury and any resulting tax or have towards her.

Article 120 prohibiting public bodies mutual insurance release sector views and arrests already completed contracts concluded with individuals, companies and institutions of the Syrian Special before getting clearance from competent financial circles for the contract to be releasing taminath and its setting up.

Article 121 a-staff and other persons who discover or advising to place concealed tax bonus determined by decision of the Minister of finance, only 25 percent of the fine and of appropriations for this purpose in the budget. B-Financial Secretary determines the places hidden tax concepts and discovery. C excludes this bonus compensation ceilings specified in the laws. D-every worker in financial circles was commissioned by check or tax investigation and took advantage of his job to easily evade tax charge fully or partially transmitted to the Disciplinary Tribunal for other legal and disciplinary action against him.

Article 122 gives employee who reveals a lack of data, documents, information or fraudulent methods provided for in articles 18 and 19 a share estimated by the Minister of finance does not exceed 10 percent of the fine earned enshrined in those articles.

Article 123 in all cases alleging income tax committees of experts in various categories and fail to attend meetings of the committees mentioned the Minister of finance may or his representative that the invitation of he sees holders or persons working in a public sector contacts to represent various professions and trades in the mentioned committees.

Regulating rules and origins of inviting experts from them by the respondent instructions issued by the Minister of finance.

Article 124 shall save books, tables and documents for ten years. Non-regulated or save an omission highlighted.

Article 125, while retaining the provisions of article 21 of this law prohibits mortgage registrars, notaries and any other document or record contracts, representations, real estate and industrial or commercial or non-commercial if the goal is renunciation or unique filter before attaching the document of financial circles feel satisfy tax or tax advance shall equal the tax payable and the final tax is charged by non-practitioners of real estate.

Article 126 in exceptional cases may the text in the General State budget law on increasing or reducing tax rates and fees depending on the direct and indirect social and economic conditions.

Article 127 ends the provisions of legal instruments derived from the effective date of this Act.

1. Legislative Decree No 85 21/5/1949 date.

2. Law No 112 11/8/1958 history.

3. articles 2, 3, 31, 32, 36 and 37 of Legislative Decree No 146 22/12/1964 date.

4. Decree No 928 25/4/1968 date.

5. Legislative Decree No 21 18/1/1969 date.

6. Legislative Decree No 162 5/8/1969 date.

7. Legislative Decree No 300 2/12/1969 date.

8. articles 1, 3 and 4 of Legislative Decree No 326 23/12/1969 date.

9. Legislative Decree No 52 21/2/1971 date other than article 16 thereof.

10. law number 31 7/12/1975 date.

11. Act 21 1/7/1981 date other than article 18 thereof.

12. law number 20 6/7/1991 date other than article 12.

13. Legislative Decree No 8 14/5/2001 date.

14. law number 42 20/5/1944 date.

15. Article 4 of Legislative Decree No 7 13/5/2000 date.

Article 128 the Minister of finance decisions and to implement the provisions of this law.

Article 129 this law shall be published in the Official Gazette, the provisions applicable starting from the first year following the date of issuance.

Damascus in 18/9/1424 Hijri 13/11/2003 a.d. President Bashar Al-Assad, Egyptian populate Attorney